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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJEBA (International Journal of Economic, Business & Applications)

Kirmizi Kirmizi, Kirmizi

Unknown Affiliation

Author-ID : 576147

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Articles

PEGARUH KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang dan Medan Ilman, Rizki; Kirmizi, Kirmizi; Natariasari, Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aimed to examine the influence of role conflict and role ambiguity to auditor performance. This research also examined whether the emotional quotient is able to moderate the influence of role conflict and role ambiguity to Auditor performance. The population in this research is the auditor who worked on Public Accounting Firm in Pekanbaru, Padang, and Medan. The total sample in this research were 25 Public Accountant Firm with 100 respondents. The sampling technique in this research using purposive sampling method with the criteria of all auditors (partner, manager, senior auditor and junior auditor) who works in the Public Accountant Firm with experience working as an auditor at least 1 year. These results indicate that 1) Role Conflict have significant influence to auditor Performance with significantly value 0,000. 2) Role Ambiguity have significant influence to Auditor performance with a significantly value of 0.024. 3) Emotional quotient is able to moderate influence Role Conflict to Auditor Performance with significantly value 0,000. 4) Emotional quotient is able to moderate influence Role ambiguity to Auditor performance with significanly value 0,035.Keyword : Auditor Performance, Role Conflict, Role Ambiguity, Emotional Quotient

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia) Zulvina, Desi; Kirmizi, Kirmizi; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to determine the influence of managerial ownership, institutional ownership, and foreign ownership on firm value with the corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012- 2014. The sample is determined by purposive sampling method. Manufacturing of all issuers listed, which obtained 36 samples. Analysis technique use multiple regressions with two steps using by SPSS version 17. The results showed that: ownership structure has an affect on the corporate social responsibility disclosure simultaneously; managerial ownership has not affect on CSR disclosure partially; institutional ownership has no effect on CSR disclosure partially; foreign ownership has no effect on CSR disclosure partially; ownership structure and corporate social responsibility disclosures have affect on firm value simultaneously; managerial ownership has affect on firm value partially; institutional ownership has no effect on firm value partially; foreign ownership has an affect on firm value partially; and the CSR disclosure has no affect on firm value partially.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Disclosure of Corporate Social Responsibility, Firm Value (Tobin's Q)

Analisis Faktor-faktor dalam Struktur APBD dan Kinerja Keuangan Daerah yang Mempengaruhi Belanja Modal pada Kabupaten/Kota di Provinsi Riau Sartika, Novira; Kirmizi, Kirmizi; Indrawati, Novita
SOROT Vol 12, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana ALokasi Khusus (DAK), Sisa Lebih Perhitungan Anggaran (SiLPA), rasio ketergantungan keuangan daerah dan rasio derajat desentralisasi terhadap belanja modal pada kabupaten/kota di Provinsi Riau. Populasi dalam penelitian adalah seluruh kabupaten/kota di Provinsi Riau. Seluruh populasi dijadikan sampel dalam penelitian ini. Data yang digunakan adalah data sekunder berupa Laporan Realisasi APBD (LRA) masing-masing kabupaten/kota untuk tahun anggaran 2012 sampai dengan 2016. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan program Software Statistical Package for Social Science (SPSS) Versi 23. Hasil penelitian menunjukkan bahwa DBH dan DAU terbukti secara empiris memberikan pengaruh positif terhadap belanja modal. Sedangkan DAK, SiLPA, rasio ketergantungan keuangan daerah dan rasio derajat desentralisasi terbukti secara empiris tidak memberikan pengaruh terhadap belanja modal.

PENGARUH STRUKTUR KEWENANGAN, KARAKTERISTIK SISTEM INFORMASI KEUANGAN DAERAH DAN PERILAKU MANAJER TERHADAP KESADARAN AKAN BIAYA (STUDI EMPIRIS PADA PEMERINTAHAN DAERAH KABUPATEN SIAK) Kusuma, Wira Ade; Kirmizi, Kirmizi; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research aims to analyze and determine the influenceof the authority structure, regional characteristics of financialinformation systems, and the behavior of managers towards costconciousness. This research was conducted throughout theDepartment/ Agency/ Office of Siak . The sample in this study is allSKPD Head (Department/ Agency/ Office of Siak) as budget officerswhich consists of 15 agency heads, 8 agency heads, 18 head of officeand secretariat, 1 head of hospitals and 1 Inspectorate. Furthermore,the financial section for each department, agency, office andsectretariat 1, so that the entire sample was 65 people, taken bypurposive sampling method . While the analysis of data usingmultiple regression models. The results of this study stated thatformal authority, financial information systems and behaviours ofmanager in Siak Regency, Riau province has a significant effect onincreased of the cost conciousness. While informal authority in SiakRegency, Riau province has no significant effect on the increasedofthe cost conciousness. The coefficient of determination by Adj R2 =0.923 . This means that the cost conciousness in Siak Regency of RiauProvince is affected by the independent variable (formal authority,informal authority, financial information systems and managerbehavior) are of 93.2 % . While approximately 7.8 % is influenced byother variables.

PENGARUH KOMPETENSI, INDEPENDENSI, KEPATUHAN PADA KODE ETIK DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT SE-PROPINSI RIAU Refdi, Refdi; Kirmizi, Kirmizi; Agusti, Restu
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan menguji pengaruh kompetensi,Independsi, kepatuhan pada kode etik dan motivasi aparatInspektorat se-Propinsi Riau. Responden dari penelitian ini seluruhauditor pada Inspektorat se-Propinsi Riau. Data yang digunakanpenelitian ini diperoleh dari persepsi individu auditor se-PropinsiRiau. Data diperoleh dengan penyebaran kuseioner kepada seluruhauditor sebanyak banyak 148 set kuesioner dari jumlah tersebutkembali 115 set kuesioner dan hanya 113 kuesioner yang dapat diolah.Analisa data menggunakan teknik regresi berganda. Variabelindependen dalam penelitian adalah kompetensi (X1), independensi(X2), kepatuhan pada kode etik (X3) dan motivasi (X4), sedangkanvaribel dependen adalah kualitas audit (Y). Hasil mendapati bahwakompetensi, independensi, kepatuhan pada kode etik, dan motivasiberpengaruh terhadap kualitas audit. Artinya semakin tinggikompetentsi, independensi, kepatuan pada kode etik dan motivasiauditor dapat meningkatkan kualitas audit yang diahasilkan.Kompetensi, indepensi, kepatuhan pada kode etik dan motivasisecara bersama-sama berpengaruh terhadap kualitas audit.

PENGARUH ASIMETRI INFORMASI, GOOD CORPORATE GOVERNANCE, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Darmayanti, Susi; Kirmizi, Kirmizi; Savitri, Enni
Jurnal Ekonomi Vol 25, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to examine and analyze the effect of asymmetry of information,good corporate governance is viewed from an independent commissioner and managerial ownership, debt policy and the growth of sales to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2009 - 2014. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using multiple linear regression models with SPSS 20.The results showed that the asymmetry of information, debt policy and sales growth effect on earnings management practices, while the independent directors and managerial ownership has no effect on earnings management practices.

The Influence of Zakat Local Regulation Practice No. 6 of 2013 Towards the Distribution of Zakat in Siak Regency (Case Study of BAZNAS in Siak Regency) Candri, Kiki; Kirmizi, Kirmizi; Rasuli, Rasuli
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.38

This study aims to determine the development of zakat in Siak Regency, to find out the influence of Zakat Local Regulation No. 6 of 2013on the distribution of zakat in Siak Regency. The research methodology of the data in this study was by collecting primary data directly from original sources such as agencies and companies that became research subjects, and conducted interviews with respondents. The sampling technique in this study uses a non-probability technique that is saturated sample or total sampling which is census, the object used is the administrator of BAZNAS and UPZ in Siak Regency, amounting to 75 people. In the analysis phase, data quality test, validity test, reliability test, classic assumption test, data normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and Hypothesis test (T test and F test). The results showed that the Zakat Local Regulation had a significant effect on the distribution of zakat in Siak Regency which was in accordance with the basic principles of the Zakat Local regulation No, 6 of 2013, namely Islamic Sharia, trustworthiness, expediency, justice, legal certainty, accountability.

Co-Authors Candri, Kiki Darmayanti, Susi Enni Savitri Ilman, Rizki Novita Indrawati Rasuli, Rasuli Refdi, Refdi Restu Agusti Riska Natariasari Sartika, Novira Sem Paulus, Sem Wira Ade Kusuma Zulvina, Desi

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